301200 Building of pleasure and sporting boats

This type includes:

• manufacture of inflatable boats and rafts for sports and recreation
• building of sailing boats with or without auxiliary motor
• building of motorboats
• building of recreation-type hovercraft
• building of yachts
• manufacture of personal watercraft
• manufacture of other pleasure and sporting boats, e.g.:
• canoes, kayaks, rowing boats, skiffs

This type also includes:

• factory conversion of pleasure and sporting boats

This type excludes:

• manufacture of parts of pleasure and sporting boats:
• manufacture of sails, see 139600
• manufacture of iron or steel anchors, see 259900
• manufacture of marine engines, see 281100
• factory overhaul of engines for sport/recreational ships and boats, see 281100
• manufacture of sailboards and surfboards, see 323000
• repair of pleasure boats, see 331500
• rental of pleasure boats and sailing boats with crew, see 501000, 503000
• rental of pleasure boats and yachts without crew, see 772100